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judgment debt 經法院裁定的債務。

judgment seat

As to other types of periodical payments that the court may order , they are generally to do with judgment debt payable by a judgment debtor by instalments , made pursuant to an application in court by the judgment debtor , to replace his liability to settle a judgment debt by one payment 至于法庭可能命令支付的其他定期付款項目,通常是基于判定債務人向法庭提出申請,以分期繳付代替他須一次過付清判定債項。這些其他付款項目不一定與申請人維持其受養人的生活有關。

Even if such instalment arrangement is approved , legal proceedings may be instituted and taxpayer will be liable to pay the legal costs and interests on the judgment debt from the date of writ of summons up to the date of full settlement of the debt 就算有關分期繳稅安排獲批準,本局仍會向法院提出欠稅訴訟,欠稅人須就判定債項繳付法庭費用及利息。該利息由訴訟開始日期起計算,直至判定債項全數清繳為止。

If the outstanding judgment debt remains unsettled , the department will issue a writ of fieri facias to levy execution against the movable property of the defaulter , or apply for charging order on the immovable property belonging to the defaulter 如獲法院裁定的債項仍未清繳,本局可申請扣押債務人財產令狀,扣押納稅人的動產或就該名納稅人的不動產執行押記令。本局亦會提出破產清盤的申請。

Upon entry of judgment , a defaulting taxpayer becomes liable to legal costs and interest on the judgment debt for the period from the date of commencement of the proceedings to the date of full settlement in addition to the outstanding tax 列出本局所采取的追稅行動的有關數字。欠稅人士除了須繳付法院裁定的欠稅外,還須負責繳付法庭訟費及由訴訟開始至債項全數清繳期間的利息。

Pursuant to section 50 of the district court ordinance , judgment debts shall carry interest on the total amount of the judgment debt , or on the part that for the time being remains unsettled , from the date of the judgment until full settlement 根據《區域法院條例》第50條,判定債項的全部款額或判定債項當其時尚未清償的部分款額須孳生利息,由判決日期起計至全數清繳為止。

Upon entry of judgment , a defaulting taxpayer becomes liable to legal costs and interest on the judgment debt for the period from the date of commencement of proceedings to the date of full settlement in addition to the outstanding tax 列出本局所采取的追稅行動的有關數字。欠稅人士除了須繳付法院裁定的欠稅外,還須負責繳付法庭訟費及由訴訟開始至債項全數清繳期間的利息。

Pursuant to section 50 of the district court ordinance , judgment debts shall carry interest on the total amount of the judgment debt , or on the part that for the time being remains unsettled , from the date of the judgment until full settlement 根據區域法院條例第50條,判定債項的全部款額或判定債項當其時尚未清償的部分款額須孳生利息,由判決日期起計至全數清繳為止。

Upon entry of judgment , a defaulting taxpayer becomes liable to legal costs and interest on judgment debt for the period from the date of commencement of proceedings to the date of full settlement in addition to the outstanding tax 欠稅人士除了須繳付法院裁定的欠稅外,還須負責繳付法庭訟費及由訴訟開始至債項全數清繳期間的利息。

Upon entry of judgment , defaulting taxpayers will be liable to legal costs and interest on judgment debt for the period from the date of commencement of proceedings to the date of full settlement in addition to the outstanding tax 欠稅人士除了須繳付法院裁定的欠稅外,還須負責繳付法庭訟費及由訴訟開始至債項全數清繳期間的利息,

If the outstanding judgment debt remains unsettled , execution will be levied against the movable property and charging order will be applied on the immovable property belonging to the defaulter 如拖欠稅款的納稅人仍不清繳尚未清還的判定債項,法庭將針對該納稅人的動產提起法律程序以執行判決,并就該名納稅人的不動產執行押記令。

Pursuant to the district court ordinance , the judgment debt shall carry interest from the commencement of proceedings till full settlement 而根據《區域法院條例》的條文,所裁定的債項須徵收利息,由訴訟開始日期起計算,直至全數清繳為止。

For further information about judgment debt and recovering tax in default , please see 有關判定債項及追討欠稅的其他資料,請參閱